Question about implied odds

In a deleted thread, one member spoke about a 4.5BB in the blinds with 33, and after a couple of posts saying that wasn't a good move call there another member said that with 100BB stacks was a mistake fold there because he had implied odds to call (and fold if he didn't hit the set).
I'm not agree with that but I'm interested in read the opinion of a member that think is right make the call there and please with an explanation about the cals you are doing.
What do you think about that?

If stack sizes are such that you are getting 12:1 implied odds you should call for set value. With 100xbb stacks, calling 4.5bb is hands down correct, and folding is a HUGE loss of value.

This is exactly the point I don't understand. Can you please extend your answer or give me a link to read about why this is a right call?
My point is that you will hit your set 1/8.5 hands, so you will lose 7.5*4.5bb just calling and folding without a hit.
So you have to win at least a 67.5BB pot when you hit your set to justify all the calls.
What in the implied odds theory can justify that?
You can hit your 3s set with a board 3AK, and you cannot extract such amount of money to a player in the button holding TT (as example).
Can somebody lighting me about that?

I'm not sure I completely agree with the 12:1 OOP with a hand you are strickly playing for set value but i agree that folding here is a mistake. OOP I like to call if the amount I have to call is 20:1 if Im heads up against average player, but I may be being to conservative here and 12:1 may be more profitable against any TAGS.. Now if its a 7/2 who stacks with TPTK or overpair hands then that can be lowered since he is probably willing to stack if you hit your set, which you wil 1 out of 8. There is huge value in set mining at lower limits since most people wont be able to let go of there overpairs or TPTK hands.

So to answer if my opponents stack is 20x the amount I have to call im calling with any pair in most circumstances.